Argentina - Import Measures (AB)

138 Pages·2015·0.89 MB·English

WT/DS438/AB/R
WT/DS444/AB/R
WT/DS445/AB/R

15 January 2015
(15-0276) Page: 1/138
Original: English

ARGENTINA – MEASURES AFFECTING THE IMPORTATION OF GOODS
AB-2014-9
Reports of the Appellate Body
Note:

The Appellate Body is issuing these Reports in the form of a single document constituting three
separate Appellate Body Reports: WT/DS438/AB/R; WT/DS444/AB/R; and WT/DS445/AB/R. The
cover page, preliminary pages, sections 1 through 5, and the annexes are common to all Reports.
The page header throughout the document bears the three document symbols WT/DS438/AB/R;
WT/DS444/AB/R; and WT/DS445/AB/R, with the following exceptions: section 6 on pages EU-128
and EU-129, which bears the document symbol for and contains the Appellate Body's conclusions
and recommendation in the Appellate Body Report WT/DS438/AB/R; section 6 on page US-130,
which bears the document symbol for and contains the Appellate Body's conclusions and
recommendation in the Appellate Body Report WT/DS444/AB/R; and section 6 on pages JPN-131
and JPN-132, which bears the document symbol for and contains the Appellate Body's conclusions
and recommendation in the Appellate Body Report WT/DS445/AB/R.
WT/DS438/AB/R • WT/DS444/AB/R • WT/DS445/AB/R

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Table of Contents

1 INTRODUCTION ................................................................................................ 11 
2 ARGUMENTS OF THE PARTICIPANTS AND THIRD PARTICIPANTS ..................... 18 
2.1 Claims of error by Argentina – Appellant .......................................................... 18 
2.1.1 The Panel's terms of reference .............................................................................. 18 
2.1.2 Identification of the single unwritten TRRs measure ................................................. 20 
2.1.2.1 The joint claims against the single TRRs measure .................................................... 20 
2.1.2.2 Article 11 of the DSU – The Panel's finding on Japan's "as such" claims against
the single TRRs measure ...................................................................................... 22 
2.1.3 The DJAI procedure: Articles VIII and XI:1 of the GATT 1994 .................................... 24 
2.1.3.1 The scope of Article VIII of the GATT 1994 ............................................................. 24 
2.1.3.2 The relationship between Articles VIII and XI:1 of the GATT 1994 .............................. 25 
2.1.3.3 The application of Article XI:1 of the GATT 1994 to the DJAI procedure ....................... 26 
2.2 Arguments of the European Union – Appellee ................................................... 26 
2.2.1 The Panel's terms of reference .............................................................................. 26 
2.2.2 Identification of the single unwritten TRRs measure ................................................. 27 
2.2.2.1 The joint claims against the single TRRs measure .................................................... 27 
2.2.2.2 Article 11 of the DSU – The Panel's finding on Japan's "as such" claims against
the single TRRs measure ...................................................................................... 29 
2.2.3 The DJAI procedure: Articles VIII and XI:1 of the GATT 1994 .................................... 31 
2.2.3.1 The scope of Article VIII of the GATT 1994 ............................................................. 31 
2.2.3.2 The relationship between Articles VIII and XI:1 of the GATT 1994 .............................. 31 
2.2.3.3 The application of Article XI:1 of the GATT 1994 to the DJAI procedure ....................... 32 
2.3 Arguments of the United States – Appellee ....................................................... 32 
2.3.1 The Panel's terms of reference .............................................................................. 32 
2.3.2 Identification of the single unwritten TRRs measure ................................................. 33 
2.3.2.1 The joint claims against the single TRRs measure .................................................... 34 
2.3.2.2 Article 11 of the DSU – The Panel's finding on Japan's "as such" claims against
the single TRRs measure ...................................................................................... 35 
2.3.3 The DJAI procedure: Articles VIII and XI:1 of the GATT 1994 .................................... 37 
2.3.3.1 The scope of Article VIII of the GATT 1994 ............................................................. 37 
2.3.3.2 The relationship between Articles VIII and XI:1 of the GATT 1994 .............................. 37 
2.3.3.3 The application of Article XI:1 of the GATT 1994 to the DJAI procedure ....................... 38 
2.4 Arguments of Japan – Appellee ......................................................................... 39 
2.4.1 The Panel's terms of reference .............................................................................. 39 
2.4.2 Identification of the single unwritten TRRs measure ................................................. 40 
2.4.2.1 The joint claims against the single TRRs measure .................................................... 40 
2.4.2.2 Article 11 of the DSU – The Panel's finding on Japan's "as such" claims against
the single TRRs measure ...................................................................................... 42 
2.4.3 The DJAI procedure: Articles VIII and XI:1 of the GATT 1994 .................................... 44
WT/DS438/AB/R • WT/DS444/AB/R • WT/DS445/AB/R

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2.4.3.1 The scope of Article VIII of the GATT 1994 ............................................................. 44 
2.4.3.2 The relationship between Articles VIII and XI:1 of the GATT 1994 .............................. 44 
2.4.3.3 The application of Article XI:1 of the GATT 1994 to the DJAI procedure ....................... 45 
2.5 Claims of error by the European Union – Other appellant ................................. 46 
2.5.1 The Panel's terms of reference .............................................................................. 46 
2.6 Arguments of Argentina – Appellee .................................................................. 47 
2.6.1 The Panel's terms of reference .............................................................................. 47 
2.7 Claims of error by Japan – Other appellant ....................................................... 48 
2.7.1 The Panel's exercise of judicial economy on Japan's claim under Article X:1 of
the GATT 1994 ................................................................................................... 48 
2.8 Arguments of Argentina – Appellee .................................................................. 48 
2.8.1 The Panel's exercise of judicial economy on Japan's claim under Article X:1 of
the GATT 1994 ................................................................................................... 48 
2.9 Arguments of the third participants .................................................................. 49 
2.9.1 Australia ............................................................................................................ 49 
2.9.2 Canada .............................................................................................................. 49 
2.9.3 Korea ................................................................................................................ 50 
2.9.4 Norway ............................................................................................................. 50 
2.9.5 Saudi Arabia ...................................................................................................... 50 
2.9.6 The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu ...................... 51 
2.9.7 Turkey .............................................................................................................. 51 
3 ISSUES RAISED IN THIS APPEAL ...................................................................... 51 
4 BACKGROUND AND OVERVIEW OF THE MEASURES AT ISSUE ........................... 52 
4.1 The trade-related requirements (TRRs) and the TRRs measure ........................ 53 
4.2 Advanced Sworn Import Declaration (DJAI) procedure .................................... 57 
5 ANALYSIS OF THE APPELLATE BODY ................................................................. 61 
5.1 The Panel's terms of reference ......................................................................... 61 
5.1.1 Argentina's appeal .............................................................................................. 61 
5.1.1.1 Background ........................................................................................................ 61 
5.1.1.2 Articles 4.4 and 6.2 of the DSU ............................................................................. 62 
5.1.1.3 Identification of the single TRRs measure as a "measure at issue" .............................. 65 
5.1.2 The European Union's other appeal ........................................................................ 69 
5.1.2.1 Background ........................................................................................................ 69 
5.1.2.2 Article 6.2 of the DSU .......................................................................................... 71 
5.1.2.3 Identification of the measures at issue ................................................................... 72 
5.1.2.4 The 23 specific instances of application of the TRRs as measures at issue .................... 74 
5.1.2.5 Whether the 23 measures expanded the scope of the dispute .................................... 82 
5.1.2.6 The European Union's conditional appeal ................................................................ 83 
5.1.2.7 Overall conclusion on the European Union's other appeal .......................................... 83 
5.2 Identification of the single unwritten TRRs measure ........................................ 83 
5.2.1 Introduction ....................................................................................................... 83
WT/DS438/AB/R • WT/DS444/AB/R • WT/DS445/AB/R

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5.2.2 The joint claims against the TRRs measure ............................................................. 84 
5.2.2.1 Ascertaining the existence of an unwritten measure ................................................. 85 
5.2.2.2 The complainants' characterization of the measure at issue ....................................... 88 
5.2.2.3 The Panel's evaluation of the TRRs measure. ........................................................... 89 
5.2.2.4 Conclusions ........................................................................................................ 95 
5.2.3 Article 11 of the DSU – Japan's "as such" claims ...................................................... 96 
5.2.3.1 The evidentiary difficulties confronted by the Panel .................................................. 97 
5.2.3.2 The precise content of the TRRs measure ............................................................... 98 
5.2.3.3 The general and prospective application of the TRRs measure. ................................. 100 
5.2.3.4 Conclusion ....................................................................................................... 102 
5.2.4 The Panel's exercise of judicial economy on Japan's claim under Article X:1 of
the GATT 1994 ................................................................................................. 103 
5.2.5 Overall conclusions on the TRRs measure ............................................................. 106 
5.3 The DJAI procedure: Articles VIII and XI:1 of the GATT 1994 ........................ 107 
5.3.1 Introduction ..................................................................................................... 107 
5.3.2 The Panel's findings in connection with the interpretation of Article XI:1 of the
GATT 1994 ....................................................................................................... 108 
5.3.3 Article XI:1 of the GATT 1994 ............................................................................. 109 
5.3.4 Argentina's claim that the Panel erred in its interpretation of Article XI:1 of the
GATT 1994 ....................................................................................................... 111 
5.3.5 Argentina's claim that the Panel erred in its assessment of the scope of
application of Article VIII of the GATT 1994 .......................................................... 117 
5.3.6 Application of Article XI:1 of the GATT 1994. ......................................................... 122 
5.3.6.1 The Panel's findings in connection with the application of Article XI:1 of the
GATT 1994 to the DJAI procedure ....................................................................... 122 
5.3.6.2 Argentina's claim that the Panel erred in its application of Article XI:1 of the
GATT 1994 to the DJAI procedure ....................................................................... 123 
5.3.7 Overall conclusions on the DJAI procedure ............................................................ 127 
6 FINDINGS AND CONCLUSIONS IN THE APPELLATE BODY REPORT IN
DS438 ........................................................................................................ EU-128 
6 FINDINGS AND CONCLUSIONS IN THE APPELLATE BODY REPORT IN
DS444 ........................................................................................................ US-130 
6 FINDINGS AND CONCLUSIONS IN THE APPELLATE BODY REPORT IN
DS445 ...................................................................................................... JPN-131 

ANNEX 1 Notification of an Appeal by Argentina, WT/DS438/15 / WT/DS444/14 /
WT/DS445/14 ................................................................................................ 133
ANNEX 2 Notification of an Other Appeal by the European Union, WT/DS438/16. ................... 136
ANNEX 3 Notification of an Other Appeal by Japan, WT/DS445/15 ....................................... 137
ANNEX 4 Appellate Body Procedural Ruling of 3 October 2014 ............................................ 138
WT/DS438/AB/R • WT/DS444/AB/R • WT/DS445/AB/R

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ABBREVIATIONS USED IN THESE REPORTS
Abbreviation Description
AFIP Federal Public Revenue Administration (Administración Federal de
Ingresos Públicos)
Anti-Dumping Agreement Agreement on Implementation of Article VI of the General Agreement
on Tariffs and Trade 1994
CBD customs bond directive
CIs Certificados de Importación
complainants European Union, United States, and Japan
DJAI Advance Sworn Import Declaration (Declaración Jurada Anticipada de
Importación)
DSB Dispute Settlement Body
DSU Understanding on Rules and Procedures Governing the Settlement of
Disputes
EU Panel Report Panel Report, Argentina – Measures Affecting the Importation of
Goods, WT/DS438/R
EU Panel Request Request for the Establishment of a Panel by the European Union,
WT/DS438/11
First Preliminary Ruling First Preliminary Ruling of the Panel of 16 September 2013,
reproduced in Annex D-1 to the Panel Reports, WT/DS438/R/Add.1 /
WT/DS444/R/Add.1 / WT/DS445/R/Add.1
GATT 1994 General Agreement on Tariffs and Trade 1994
Import Licensing Agreement on Import Licensing Procedures
Agreement
Japan Panel Report Panel Report, Argentina – Measures Affecting the Importation of
Goods, WT/DS445/R
Japan Panel Request Request for the Establishment of a Panel by Japan, WT/DS445/10
LA/MSF launch aid/member State financing
Panel Reports Panel Reports, Argentina – Measures Affecting the Importation of
Goods, WT/DS438/R / WT/DS444/R / WT/DS445/R
PEI 2020 Ministry of Industry of Argentina, Argentina's Industrial Strategic Plan
2020 (Plan Estratégico Industrial 2020) (Panel Exhibits ARG-51 and
JE-749)
SCI Secretariat of Domestic Trade (Secretaría de Comercio Interior)
SCM Agreement Agreement on Subsidies and Countervailing Measures
Second Preliminary Ruling Second Preliminary Ruling of the Panel of 20 November 2013,
reproduced in Annex D-2 to the Panel Reports, WT/DS438/R/Add.1 /
WT/DS444/R/Add.1 / WT/DS445/R/Add.1
SIM system MARIA information system (Sistema Informático MARIA)
SMEs small and medium-sized enterprises
SPS Agreement Agreement on the Application of Sanitary and Phytosanitary Measures
TBT Agreement Agreement on Technical Barriers to Trade
TRRs trade-related requirements
WT/DS438/AB/R • WT/DS444/AB/R • WT/DS445/AB/R

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Abbreviation Description
TRRs measure a combination of one or more TRRs constituting a single unwritten
measure
US Panel Request Request for the Establishment of a Panel by the United States,
WT/DS444/10
US Panel Report Panel Report, Argentina – Measures Affecting the Importation of
Goods, WT/DS444/R
Vienna Convention Vienna Convention on the Law of Treaties, done at Vienna, 23 May
1969, UN Treaty Series, Vol. 1155, p. 331
WCO World Customs Organization
WCO SAFE Framework World Customs Organization's SAFE Framework of Standards to
Secure and Facilitate Global Trade
Working Procedures Working Procedures for Appellate Review, WT/AB/WP/6, 16 August
2010
WTO World Trade Organization
WT/DS438/AB/R • WT/DS444/AB/R • WT/DS445/AB/R

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CASES CITED IN THESE REPORTS
Short Title Full Case Title and Citation
Argentina – Footwear (EC) Appellate Body Report, Argentina – Safeguard Measures on Imports of
Footwear, WT/DS121/AB/R, adopted 12 January 2000, DSR 2000:I, p. 515
Argentina – Hides and Panel Report, Argentina – Measures Affecting the Export of Bovine Hides and
Leather Import of Finished Leather, WT/DS155/R and Corr.1, adopted 16 February
2001, DSR 2001:V, p. 1779
Argentina – Textiles and Appellate Body Report, Argentina – Measures Affecting Imports of Footwear,
Apparel Textiles, Apparel and Other Items, WT/DS56/AB/R and Corr.1, adopted
22 April 1998, DSR 1998:III, p. 1003
Australia – Salmon Appellate Body Report, Australia – Measures Affecting Importation of Salmon,
WT/DS18/AB/R, adopted 6 November 1998, DSR 1998:VIII, p. 3327
Brazil – Aircraft Appellate Body Report, Brazil – Export Financing Programme for Aircraft,
WT/DS46/AB/R, adopted 20 August 1999, DSR 1999:III, p. 1161
Brazil – Retreaded Tyres Panel Report, Brazil – Measures Affecting Imports of Retreaded Tyres,
WT/DS332/R, adopted 17 December 2007, as modified by Appellate Body
Report WT/DS332/AB/R, DSR 2007:V, p. 1649
Canada – Provincial Liquor GATT Panel Report, Canada – Import, Distribution and Sale of Alcoholic Drinks
Boards (EEC) by Canadian Provincial Marketing Agencies, L/6304, adopted 22 March 1988,
BISD 35S, p. 37
Canada – Provincial Liquor GATT Panel Report, Canada – Import, Distribution and Sale of Certain
Boards (US) Alcoholic Drinks by Provincial Marketing Agencies, DS17/R, adopted
18 February 1992, BISD 39S, p. 27
Canada – Renewable Energy / Appellate Body Reports, Canada – Certain Measures Affecting the Renewable
Canada – Feed-in Tariff Energy Generation Sector / Canada – Measures Relating to the Feed-in Tariff
Program Program, WT/DS412/AB/R / WT/DS426/AB/R, adopted 24 May 2013
Canada – Wheat Exports and Appellate Body Report, Canada – Measures Relating to Exports of Wheat and
Grain Imports Treatment of Imported Grain, WT/DS276/AB/R, adopted 27 September 2004,
DSR 2004:VI, p. 2739
China – Raw Materials Appellate Body Reports, China – Measures Related to the Exportation of
Various Raw Materials, WT/DS394/AB/R / WT/DS395/AB/R /
WT/DS398/AB/R, adopted 22 February 2012, DSR 2012:VII, p. 3295
China – Raw Materials Panel Reports, China – Measures Related to the Exportation of Various Raw
Materials, WT/DS394/R / WT/DS395/R / WT/DS398/R / Add.1 and Corr.1,
adopted 22 February 2012, as modified by Appellate Body Reports
WT/DS394/AB/R / WT/DS395/AB/R / WT/DS398/AB/R, DSR 2012:VII,
p. 3501
Colombia – Ports of Entry Panel Report, Colombia – Indicative Prices and Restrictions on Ports of Entry,
WT/DS366/R and Corr.1, adopted 20 May 2009, DSR 2009:VI, p. 2535
Dominican Republic – Import Panel Report, Dominican Republic – Measures Affecting the Importation and
and Sale of Cigarettes Internal Sale of Cigarettes, WT/DS302/R, adopted 19 May 2005, as modified
by Appellate Body Report WT/DS302/AB/R, DSR 2005:XV, p. 7425
EC – Approval and Marketing Panel Reports, European Communities – Measures Affecting the Approval and
of Biotech Products Marketing of Biotech Products, WT/DS291/R / WT/DS292/R / WT/DS293/R /
Add.1 to Add.9 and Corr.1, adopted 21 November 2006, DSR 2006:III, p. 847
EC – Bananas III Appellate Body Report, European Communities – Regime for the Importation,
Sale and Distribution of Bananas, WT/DS27/AB/R, adopted 25 September
1997, DSR 1997:II, p. 591
EC – Bananas III Panel Reports, European Communities – Regime for the Importation, Sale and
Distribution of Bananas (EC – Bananas III), WT/DS27/R/ECU (Ecuador) /
WT/DS27/R/GTM, WT/DS27/R/HND (Guatemala and Honduras) /
WT/DS27/R/MEX (Mexico) / WT/DS27/R/USA (US), adopted 25 September
1997, as modified by Appellate Body Report WT/DS27/AB/R, DSR 1997:II,
p. 695 to DSR 1997:III, p. 1085
WT/DS438/AB/R • WT/DS444/AB/R • WT/DS445/AB/R

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Short Title Full Case Title and Citation
EC – Export Subsidies on Appellate Body Report, European Communities – Export Subsidies on Sugar,
Sugar WT/DS265/AB/R, WT/DS266/AB/R, WT/DS283/AB/R, adopted 19 May 2005,
DSR 2005:XIII, p. 6365
EC – Fasteners (China) Appellate Body Report, European Communities – Definitive Anti-Dumping
Measures on Certain Iron or Steel Fasteners from China, WT/DS397/AB/R,
adopted 28 July 2011, DSR 2011:VII, p. 3995
EC – Hormones Appellate Body Report, EC Measures Concerning Meat and Meat Products
(Hormones), WT/DS26/AB/R, WT/DS48/AB/R, adopted 13 February 1998,
DSR 1998:I, p. 135
EC – Poultry Appellate Body Report, European Communities – Measures Affecting the
Importation of Certain Poultry Products, WT/DS69/AB/R, adopted 23 July
1998, DSR 1998:V, p. 2031
EC – Seal Products Appellate Body Reports, European Communities – Measures Prohibiting the
Importation and Marketing of Seal Products, WT/DS400/AB/R /
WT/DS401/AB/R, adopted 18 June 2014
EC – Selected Customs Appellate Body Report, European Communities – Selected Customs Matters,
Matters WT/DS315/AB/R, adopted 11 December 2006, DSR 2006:IX, p. 3791
EC and certain member Appellate Body Report, European Communities and Certain Member States –
States – Large Civil Aircraft Measures Affecting Trade in Large Civil Aircraft, WT/DS316/AB/R, adopted
1 June 2011, DSR 2011:I, p. 7
EC and certain member Panel Report, European Communities and Certain Member States – Measures
States – Large Civil Aircraft Affecting Trade in Large Civil Aircraft, WT/DS316/R, adopted 1 June 2011, as
modified by Appellate Body Report, WT/DS316/AB/R, DSR 2011:II, p. 685
EEC – Minimum Import Prices GATT Panel Report, EEC – Programme of Minimum Import Prices, Licences
and Surety Deposits for Certain Processed Fruits and Vegetables, L/4687,
adopted 18 October 1978, BISD 25S, p. 68
India – Autos Panel Report, India – Measures Affecting the Automotive Sector,
WT/DS146/R, WT/DS175/R and Corr.1, adopted 5 April 2002, DSR 2002:V,
p. 1827
India – Patents (US) Appellate Body Report, India – Patent Protection for Pharmaceutical and
Agricultural Chemical Products, WT/DS50/AB/R, adopted 16 January 1998,
DSR 1998:I, p. 9
India – Quantitative Panel Report, India – Quantitative Restrictions on Imports of Agricultural,
Restrictions Textile and Industrial Products, WT/DS90/R, adopted 22 September 1999,
upheld by Appellate Body Report WT/DS90/AB/R, DSR 1999:V, p. 1799
Indonesia – Autos Panel Report, Indonesia – Certain Measures Affecting the Automobile
Industry, WT/DS54/R, WT/DS55/R, WT/DS59/R, WT/DS64/R and Corr.1 and
Corr.2, adopted 23 July 1998, and Corr.3 and Corr.4, DSR 1998:VI, p. 2201
Japan – Alcoholic Appellate Body Report, Japan – Taxes on Alcoholic Beverages, WT/DS8/AB/R,
Beverages II WT/DS10/AB/R, WT/DS11/AB/R, adopted 1 November 1996, DSR 1996:I,
p. 97
Japan – Apples Panel Report, Japan – Measures Affecting the Importation of Apples,
WT/DS245/R, adopted 10 December 2003, upheld by Appellate Body Report
WT/DS245/AB/R, DSR 2003:IX, p. 4481
Japan – Semi-Conductors GATT Panel Report, Japan – Trade in Semi-Conductors, L/6309, adopted
4 May 1988, BISD 35S, p. 116
Korea – Dairy Appellate Body Report, Korea – Definitive Safeguard Measure on Imports of
Certain Dairy Products, WT/DS98/AB/R, adopted 12 January 2000,
DSR 2000:I, p. 3
Korea – Various Measures on Panel Report, Korea – Measures Affecting Imports of Fresh, Chilled and Frozen
Beef Beef, WT/DS161/R, WT/DS169/R, adopted 10 January 2001, as modified by
Appellate Body Report WT/DS161/AB/R, WT/DS169/AB/R, DSR 2001:I, p. 59
Mexico – Anti-Dumping Appellate Body Report, Mexico – Definitive Anti-Dumping Measures on Beef
Measures on Rice and Rice, Complaint with Respect to Rice, WT/DS295/AB/R, adopted
20 December 2005, DSR 2005:XXII, p. 10853
WT/DS438/AB/R • WT/DS444/AB/R • WT/DS445/AB/R

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Short Title Full Case Title and Citation
Mexico – Corn Syrup Appellate Body Report, Mexico – Anti-Dumping Investigation of High Fructose
(Article 21.5 – US) Corn Syrup (HFCS) from the United States – Recourse to Article 21.5 of the
DSU by the United States, WT/DS132/AB/RW, adopted 21 November 2001,
DSR 2001:XIII, p. 6675
US – 1916 Act Appellate Body Report, United States – Anti-Dumping Act of 1916,
WT/DS136/AB/R, WT/DS162/AB/R, adopted 26 September 2000,
DSR 2000:X, p. 4793
US – Anti-Dumping and Appellate Body Report, United States – Definitive Anti-Dumping and
Countervailing Duties (China) Countervailing Duties on Certain Products from China, WT/DS379/AB/R,
adopted 25 March 2011, DSR 2011:V, p. 2869
US – Anti-Dumping and Panel Report, United States – Definitive Anti-Dumping and Countervailing
Countervailing Duties (China) Duties on Certain Products from China, WT/DS379/R, adopted 25 March 2011,
as modified by Appellate Body Report WT/DS379/AB/R, DSR 2011:VI, p. 3143
US – Carbon Steel Appellate Body Report, United States – Countervailing Duties on Certain
Corrosion-Resistant Carbon Steel Flat Products from Germany,
WT/DS213/AB/R and Corr.1, adopted 19 December 2002, DSR 2002:IX,
p. 3779
US – Carbon Steel (India) Appellate Body Report, United States – Countervailing Measures on Certain
Hot-Rolled Carbon Steel Flat Products from India, WT/DS436/AB/R, adopted
19 December 2014
US – Certain EC Products Appellate Body Report, United States – Import Measures on Certain Products
from the European Communities, WT/DS165/AB/R, adopted 10 January 2001,
DSR 2001:I, p. 373
US – Continued Zeroing Appellate Body Report, United States – Continued Existence and Application of
Zeroing Methodology, WT/DS350/AB/R, adopted 19 February 2009,
DSR 2009:III, p. 1291
US – COOL Appellate Body Reports, United States – Certain Country of Origin Labelling
(COOL) Requirements, WT/DS384/AB/R / WT/DS386/AB/R, adopted 23 July
2012, DSR 2012:V, p. 2449
US – COOL Panel Reports, United States – Certain Country of Origin Labelling (COOL)
Requirements, WT/DS384/R / WT/DS386/R, adopted 23 July 2012, as modified
by Appellate Body Reports WT/DS384/AB/R / WT/DS386/AB/R, DSR 2012:VI,
p. 2745
US – Corrosion-Resistant Appellate Body Report, United States – Sunset Review of Anti-Dumping Duties
Steel Sunset Review on Corrosion-Resistant Carbon Steel Flat Products from Japan,
WT/DS244/AB/R, adopted 9 January 2004, DSR 2004:I, p. 3
US – Countervailing Measures Appellate Body Report, United States – Countervailing Duty Measures on
(China) Certain Products from China, WT/DS437/AB/R, circulated to WTO Members
18 December 2014 [adoption pending]
US – Customs Bond Directive Panel Report, United States – Customs Bond Directive for Merchandise
Subject to Anti-Dumping/Countervailing Duties, WT/DS345/R, adopted
1 August 2008, as modified by Appellate Body Report WT/DS343/AB/R /
WT/DS345/AB/R, DSR 2008:VIII, p. 2925
US – Gambling Appellate Body Report, United States – Measures Affecting the Cross-Border
Supply of Gambling and Betting Services, WT/DS285/AB/R, adopted 20 April
2005, DSR 2005:XII, p. 5663 (Corr.1, DSR 2006:XII, p. 5475)
US – Gasoline Appellate Body Report, United States – Standards for Reformulated and
Conventional Gasoline, WT/DS2/AB/R, adopted 20 May 1996, DSR 1996:I,
p. 3
US – Oil Country Tubular Appellate Body Report, United States – Sunset Reviews of Anti-Dumping
Goods Sunset Reviews Measures on Oil Country Tubular Goods from Argentina, WT/DS268/AB/R,
adopted 17 December 2004, DSR 2004:VII, p. 3257
US – Orange Juice (Brazil) Panel Report, United States – Anti-Dumping Administrative Reviews and Other
Measures Related to Imports of Certain Orange Juice from Brazil,
WT/DS382/R, adopted 17 June 2011, DSR 2011:VII, p. 3753
WT/DS438/AB/R • WT/DS444/AB/R • WT/DS445/AB/R

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Short Title Full Case Title and Citation
US – Shrimp (Thailand) Panel Report, United States – Measures Relating to Shrimp from Thailand,
WT/DS343/R, adopted 1 August 2008, as modified by Appellate Body Report
WT/DS343/AB/R / WT/DS345/AB/R, DSR 2008:VII, p. 2539
US – Shrimp (Thailand) / Appellate Body Report, United States – Measures Relating to Shrimp from
US – Customs Bond Directive Thailand / United States – Customs Bond Directive for Merchandise Subject to
Anti-Dumping/Countervailing Duties, WT/DS343/AB/R / WT/DS345/AB/R,
adopted 1 August 2008, DSR 2008:VII, p. 2385 / DSR 2008:VIII, p. 2773
US – Shrimp (Viet Nam) Panel Report, United States – Anti-Dumping Measures on Certain Shrimp from
Viet Nam, WT/DS404/R, adopted 2 September 2011, DSR 2011:X, p. 5301
US – Tuna II (Mexico) Appellate Body Report, United States – Measures Concerning the Importation,
Marketing and Sale of Tuna and Tuna Products, WT/DS381/AB/R, adopted
13 June 2012, DSR 2012:IV, p. 1837
US – Tuna II (Mexico) Panel Report, United States – Measures Concerning the Importation,
Marketing and Sale of Tuna and Tuna Products, WT/DS381/R, adopted
13 June 2012, as modified by Appellate Body Report WT/DS381/AB/R, DSR
2012:IV, p. 2013
US – Underwear Appellate Body Report, United States – Restrictions on Imports of Cotton and
Man-made Fibre Underwear, WT/DS24/AB/R, adopted 25 February 1997,
DSR 1997:I, p. 11
US – Upland Cotton Appellate Body Report, United States – Subsidies on Upland Cotton,
WT/DS267/AB/R, adopted 21 March 2005, DSR 2005:I, p. 3
US – Upland Cotton Panel Report, United States – Subsidies on Upland Cotton, WT/DS267/R,
Add.1 to Add.3 and Corr.1, adopted 21 March 2005, as modified by Appellate
Body Report WT/DS267/AB/R, DSR 2005:II, p. 299
US – Upland Cotton Appellate Body Report, United States – Subsidies on Upland Cotton –
(Article 21.5 – Brazil) Recourse to Article 21.5 of the DSU by Brazil, WT/DS267/AB/RW, adopted
20 June 2008, DSR 2008:III, p. 809
US – Wheat Gluten Appellate Body Report, United States – Definitive Safeguard Measures on
Imports of Wheat Gluten from the European Communities, WT/DS166/AB/R,
adopted 19 January 2001, DSR 2001:II, p. 717
US – Wool Shirts and Blouses Appellate Body Report, United States – Measure Affecting Imports of Woven
Wool Shirts and Blouses from India, WT/DS33/AB/R, adopted 23 May 1997,
and Corr.1, DSR 1997:I, p. 323
US – Zeroing (EC) Appellate Body Report, United States – Laws, Regulations and Methodology
for Calculating Dumping Margins ("Zeroing"), WT/DS294/AB/R, adopted
9 May 2006, and Corr.1, DSR 2006:II, p. 417
US – Zeroing (EC) Panel Report, United States – Laws, Regulations and Methodology for
Calculating Dumping Margins ("Zeroing"), WT/DS294/R, adopted 9 May 2006,
as modified by Appellate Body Report WT/DS294/AB/R, DSR 2006:II, p. 521
US – Zeroing (Japan) Appellate Body Report, United States – Measures Relating to Zeroing and
(Article 21.5 – Japan) Sunset Reviews – Recourse to Article 21.5 of the DSU by Japan,
WT/DS322/AB/RW, adopted 31 August 2009, DSR 2009:VIII, p. 3441